2023 (1) TMI 1439

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..... nce No. 96/2018, 97/2018, 98/2018, 99/2018, 100/2018, 101/2018, 102/2018, 103/2018, 67/2021, 76/2021, 77/2021, 78/2021, 79/2021 - -
CST, VAT & Sales Tax
Classification of goods - whether Tax Board was justified in holding that Potato Chips are classified as processed vegetable under entry 107 of Schedule IV and liable to tax @ 4% instead of 12.5% in residual entry, as mentioned in Schedule V .....

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..... N For the Petitioner : Mr. Mr. Punit Singhvi, with Mr. Ayush Singh, Mr. Akshay Singh, Mr. Swapnil S. Sharma For the Respondent : Mr. Maneesh Sharma ORDER By way of the present revision petitions, revenue has raised an issue of classification and has submitted that whether Tax Board was justified in holding that "Potato Chips" are classified as "processed vegetable" under entry 107 of Schedu .....

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..... med by the petitioner, then question of levy of interest does not arise, so also once the claim of the assessee is well reasoned and justified, question of imposition of penalty under Section 61 automatically goes. Even otherwise, it is a case of classification of entries and no case can be made out of evasion of tax." Learned counsel for the Revenue has submitted that against the said order, an .....

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